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Naqd Pulsiz Hisob-Kitoblarning Soliq Ma’Muriyatchiligini Takomillashtirishdagi Roli

Author

Listed:
  • Shaxlo Raximova

Abstract

Maqolada O‘zbekistonda naqd pulsiz hisob-kitoblarning soliq ma’muriyatchiliginitakomillashtirishdagi o‘rni ilmiy jihatdan tadqiq etilgan. Unda naqd pulsiz to‘lovlar ulushining oshishi, elektronto‘lov infratuzilmasining kengayishi, onlayn nazorat-kassa texnikalari, yagona QR-kod, bank kartalari vaelektron to‘lov tizimlari orqali iqtisodiy operatsiyalarning shaffofligini ta’minlash masalalari yoritilgan. Tadqiqotdanaqd pulsiz hisob-kitoblar nafaqat to‘lov vositasi, balki soliq bazasini kengaytirish, yashirin iqtisodiyot ulushiniqisqartirish, fiskal nazoratni kuchaytirish va soliq intizomini oshirish mexanizmi sifatida asoslab berilgan.Shuningdek, 2026-yildan boshlab ayrim tovarlar, xizmatlar va yirik bitimlar bo‘yicha to‘lovlarni bank kartalari yokielektron to‘lov tizimlari orqali amalga oshirish tartibining joriy etilishi soliq ma’muriyatchiligini raqamlashtirishdayangi bosqichni boshlab berayotgani ko‘rsatib o‘tilgan. Maqolada mavjud muammolar, jumladan, hududlardato‘lov infratuzilmasining notekis rivojlanishi, kichik biznes subyektlarining texnik tayyorgarligi va aholiningmoliyaviy savodxonligi bilan bog‘liq masalalar ham tahlil qilingan. Tadqiqot natijalari asosida naqd pulsiz hisobkitoblarnirivojlantirish orqali soliq tushumlarini barqarorlashtirish, iqtisodiy faoliyatni rasmiylashtirish va soliqma’muriyatchiligi samaradorligini oshirish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan.

Suggested Citation

  • Shaxlo Raximova, 2026. "Naqd Pulsiz Hisob-Kitoblarning Soliq Ma’Muriyatchiligini Takomillashtirishdagi Roli," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(4), pages 1265-1270, April.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:4:id:11593
    DOI: 10.5281/zenodo.21306144
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